Applicant not a promoter; no RCM liability on M-sand, P-sand, blue metal, boulders, hollow bricks per Notification 7/2019 and s.9(3)/9(4)

Applicant not a promoter; no RCM liability on M-sand, P-sand, blue metal, boulders, hollow bricks per Notification 7/2019 and s.9(3)/9(4)Case-LawsGSTAAR held that the Applicant is not a “Promoter” and therefore does not fall within Notification No. 7/2019

Applicant not a promoter; no RCM liability on M-sand, P-sand, blue metal, boulders, hollow bricks per Notification 7/2019 and s.9(3)/9(4)
Case-Laws
GST
AAR held that the Applicant is not a “Promoter” and therefore does not fall within Notification No. 7/2019-CT(Rate); the goods received (M-sand, P-sand, blue metal, boulders, hollow bricks) from unregistered suppliers are neither notified under section 9(3) nor does the Applicant's activity fall within the scope of section 9(4). Consequently, the Applicant is not liable to discharge tax under the reverse charge mechanism on purchases of those goods from unregistered persons.
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Composite works contract for factory electrical installations treated as immovable property; GST input tax credit blocked under s.17(5)(c) and s.17(5)(d)

Composite works contract for factory electrical installations treated as immovable property; GST input tax credit blocked under s.17(5)(c) and s.17(5)(d)Case-LawsGSTAAR holds that the dispute concerns a composite works contract for supply, installation, t

Composite works contract for factory electrical installations treated as immovable property; GST input tax credit blocked under s.17(5)(c) and s.17(5)(d)
Case-Laws
GST
AAR holds that the dispute concerns a composite works contract for supply, installation, testing and commissioning of electrical installations for a new factory. The installations are integral to and assimilated into immovable property and cannot be treated as discrete machinery or plant. Consequently, GST paid on the works contract is ineligible for input tax credit; such credit is expressly blocked under s.17(5)(c) of the CGST Act and, if characterised as construction/installation, also blocked under s.17(5)(d). Because ITC is disallowed on the contract, the subsidiary question regarding timing for availing ITC on supplier advance invoices is rendered moot for the applicant.
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No ITC for GST on permanently affixed fire-fighting and public-health equipment in new factory under s.17(5)(c)/(d)

No ITC for GST on permanently affixed fire-fighting and public-health equipment in new factory under s.17(5)(c)/(d)Case-LawsGSTThe AAR held that the Applicant is not entitled to input tax credit for GST paid on fire-fighting systems and public-health equi

No ITC for GST on permanently affixed fire-fighting and public-health equipment in new factory under s.17(5)(c)/(d)
Case-Laws
GST
The AAR held that the Applicant is not entitled to input tax credit for GST paid on fire-fighting systems and public-health equipment installed as part of a new factory. The installations were characterized as permanently affixed to immovable property and thus not “plant and machinery,” bringing the supply within the embargoes of s.17(5)(c) and, alternatively, s.17(5)(d) of the CGST/TNGST Act, 2017; GST attributable to the composite works contract is therefore non-creditable. Because ITC denial on the specific contract is dispositive, the AAR declined to adjudicate the ancillary question on the timing for availing ITC against supplier “advance component” invoices.
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Petitions dismissed; SC precedent upholds validity of Sections 69, 70 and safeguards under Section 132 CGST

Petitions dismissed; SC precedent upholds validity of Sections 69, 70 and safeguards under Section 132 CGSTCase-LawsGSTThe HC declined to adjudicate substantive challenges to the legislative competence and validity of Sections 69 and 70, observing that th

Petitions dismissed; SC precedent upholds validity of Sections 69, 70 and safeguards under Section 132 CGST
Case-Laws
GST
The HC declined to adjudicate substantive challenges to the legislative competence and validity of Sections 69 and 70, observing that the SC has already resolved those issues in a controlling decision addressing CGST officers' powers to summon, seize and obtain production of documents and to arrest persons suspected of tax evasion, and prescribing statutory safeguards in relation to arrest under Section 132. As the petitions' core contention is foreclosed by the SC precedent and the remaining reliefs were not pressed, the writ petitions were dismissed and disposed of. The court's order leaves intact the operative statutory powers and the SC-prescribed arrest safeguards under the CGST framework.
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Remand orders appellate authority to revisit recovery and recredit Rs.1,67,974; respondent must pay Rs.139,380.48 CGST/IGST

Remand orders appellate authority to revisit recovery and recredit Rs.1,67,974; respondent must pay Rs.139,380.48 CGST/IGSTCase-LawsGSTHC remanded the matter to the appellate authority and directed that the respondent who admitted belated payment in Form

Remand orders appellate authority to revisit recovery and recredit Rs.1,67,974; respondent must pay Rs.139,380.48 CGST/IGST
Case-Laws
GST
HC remanded the matter to the appellate authority and directed that the respondent who admitted belated payment in Form GST-03 shall take steps to rectify the payment error with assistance from the other respondents. The appellate authority's recovery of Rs.1,67,974 from the petitioner's credit ledger is to be revisited, and any amount already recovered must be recredited to the petitioner's credit ledger within two weeks of communication of the order. The respondent remains statutorily liable to discharge CGST/IGST of Rs.139,380.48 and is directed to pay that sum unless already paid. The petition is disposed of.
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E-commerce operator status for voucher app; no reverse charge under s.9(5); TCS liability and state GST registration under s.52

E-commerce operator status for voucher app; no reverse charge under s.9(5); TCS liability and state GST registration under s.52Case-LawsGSTAAR held that the Applicant’s voucher-collection activity, conducted via its Freedeem app and involving receipt of c

E-commerce operator status for voucher app; no reverse charge under s.9(5); TCS liability and state GST registration under s.52
Case-Laws
GST
AAR held that the Applicant's voucher-collection activity, conducted via its Freedeem app and involving receipt of consideration on behalf of merchants, constitutes electronic commerce and renders the Applicant an e-commerce operator under the GST Act. The Applicant is not liable under reverse charge mechanism u/s 9(5) because its services are limited to voucher/coupon facilitation and collection and do not fall within the notified services under s.9(5). The Applicant is, however, required to collect TCS under s.52 on net taxable supplies collected through its platform and must obtain separate GST registration for TCS purposes in each State where supplies are effected. The question on TCS vis-à-vis payments to registered versus unregistered merchants was not adjudicated.
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AAR: non-edible castor oil classed under Chapter 15, IGST 5% via Schedule I serial no.90; subsection 97(2) bars refund issues

AAR: non-edible castor oil classed under Chapter 15, IGST 5% via Schedule I serial no.90; subsection 97(2) bars refund issuesCase-LawsGSTAAR holds that non-edible castor oil is classifiable under Chapter 15 and, by application of schedule I serial no. 90,

AAR: non-edible castor oil classed under Chapter 15, IGST 5% via Schedule I serial no.90; subsection 97(2) bars refund issues
Case-Laws
GST
AAR holds that non-edible castor oil is classifiable under Chapter 15 and, by application of schedule I serial no. 90, attracts IGST at 5%. The Authority, applying HSN explanatory notes, excludes the product from the animal/vegetable fat mixtures provision of the HSN 1518 entry and treats it as a vegetable fat/oil fraction within serial no. 90. Questions on entitlement to refund of accumulated input tax credit arising from an inverted duty structure, and on the permissible utilization of such accumulated credit, are not adjudicated because they fall outside the matters enumerated in subsection 97(2) and therefore are not addressed in this ruling.
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GST Council to meet on Sep 3-4 to discuss moving to a two-rate structure

GST Council to meet on Sep 3-4 to discuss moving to a two-rate structureGSTDated:- 22-8-2025PTINew Delhi, Aug 22 (PTI) The high-powered GST Council, chaired by Finance Minister Nirmala Sitharaman, will meet on September 3-4 to discuss moving to a two-slab

GST Council to meet on Sep 3-4 to discuss moving to a two-rate structure
GST
Dated:- 22-8-2025
PTI
New Delhi, Aug 22 (PTI) The high-powered GST Council, chaired by Finance Minister Nirmala Sitharaman, will meet on September 3-4 to discuss moving to a two-slab taxation.
In an office memorandum, the GST Council Secretariat said the two-day meeting will be held in New Delhi.
The council, comprising finance ministers of all states and UTs besides the Centre, will deliberate on the reco

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GSTR-3B due date for July 2025 extended to 27 August for registered persons under section 39(1) read with rule 61(1)(i)

GSTR-3B due date for July 2025 extended to 27 August for registered persons under section 39(1) read with rule 61(1)(i)NotificationsGSTThe Central Board of Indirect Taxes and Customs extends the due date for furnishing FORM GSTR-3B for July 2025 to 27 Aug

GSTR-3B due date for July 2025 extended to 27 August for registered persons under section 39(1) read with rule 61(1)(i)
Notifications
GST
The Central Board of Indirect Taxes and Customs extends the due date for furnishing FORM GSTR-3B for July 2025 to 27 August 2025 for registered persons whose principal place of business is in the districts of Mumbai (City), Mumbai (Suburban), Thane, Raigad, and Palghar, Maharashtra, and who are required to file under section 39(1) read with rule 61(1)(i) of the CGST Rules, 2017.
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Petition dismissed for delay; petitioner may file undertaking under Section 112 and remit pre-deposit per Circular No.224/18/2024-GST

Petition dismissed for delay; petitioner may file undertaking under Section 112 and remit pre-deposit per Circular No.224/18/2024-GSTCase-LawsGSTHC dismisses the petition filed by the petitioner summarily for delay, holding that no substantive relief rema

Petition dismissed for delay; petitioner may file undertaking under Section 112 and remit pre-deposit per Circular No.224/18/2024-GST
Case-Laws
GST
HC dismisses the petition filed by the petitioner summarily for delay, holding that no substantive relief remains as explicit guidelines govern recovery of outstanding dues where first appeal has been disposed of until the Appellate Tribunal becomes operational. The Court reserves liberty for the petitioner to comply with Circular No. 224/18/2024-GST by filing an undertaking with the jurisdictional officer to institute an appeal before the Appellate Tribunal when it becomes operational within the time prescribed under Section 112 of the CGST Act and to remit the prescribed pre-deposit under Section 112(8) within 30 days of receipt of this order. Upon filing such undertaking, recovery of the remaining amount shall be stayed pursuant to Section 112(9). Petition disposed.
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Condonation of 26-day appeal delay allowed; summary rejection violated Section 75(4) hearing and Section 107(12) reasoned-order duties

Condonation of 26-day appeal delay allowed; summary rejection violated Section 75(4) hearing and Section 107(12) reasoned-order dutiesCase-LawsGSTHC allowed condonation of a 26-day delay in filing the appeal, held that the Appellate Authority’s summary re

Condonation of 26-day appeal delay allowed; summary rejection violated Section 75(4) hearing and Section 107(12) reasoned-order duties
Case-Laws
GST
HC allowed condonation of a 26-day delay in filing the appeal, held that the Appellate Authority's summary rejection without affording a hearing violated principles of natural justice and statutory mandates under the Act of 2017 (notably the hearing requirement in Section 75(4) and the duty to pass reasoned orders under Section 107(12)). The HC set aside the impugned summary rejection of the appeal against the ex-parte demand order in Form GST DRC-07 relating to FY 2018-19, concluded there was no mala fide delay, and remitted the matter to the Appellate Authority to grant an opportunity of hearing and pass a fresh, speaking order. Petition disposed by remand.
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Petitioner entitled to IGST refund for zero-rated exports despite typographical GST return error; Rule 96 and Section 16 applied

Petitioner entitled to IGST refund for zero-rated exports despite typographical GST return error; Rule 96 and Section 16 appliedCase-LawsGSTThe HC allowed the petition, holding that the Petitioner is entitled to refund of IGST paid on zero-rated exports n

Petitioner entitled to IGST refund for zero-rated exports despite typographical GST return error; Rule 96 and Section 16 applied
Case-Laws
GST
The HC allowed the petition, holding that the Petitioner is entitled to refund of IGST paid on zero-rated exports notwithstanding a typographical error in the GST return. The court found it undisputed that the Petitioner exported goods and paid IGST of Rs. 9,48,549, and that Rule 96 of the GST Rules in conjunction with section 16 entitles the Petitioner to refund. The Respondent Customs erred in withholding the refund solely on account of a mismatch between GST return data and customs records, having disregarded the Petitioner's supporting representation and documents. Respondents were directed to sanction the IGST refund immediately with statutory interest from the date of the shipping bills until actual payment.
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Section 73(9) orders quashed-defective; attachments not valid show-cause notices; liberty to reinitiate under Section 73; exclusion under Section 73(10)

Section 73(9) orders quashed-defective; attachments not valid show-cause notices; liberty to reinitiate under Section 73; exclusion under Section 73(10)Case-LawsGSTThe HC quashed the impugned orders issued under Section 73(9) as affected by procedural and

Section 73(9) orders quashed-defective; attachments not valid show-cause notices; liberty to reinitiate under Section 73; exclusion under Section 73(10)
Case-Laws
GST
The HC quashed the impugned orders issued under Section 73(9) as affected by procedural and technical infirmities, holding that attachments of tax determinations to summaries did not constitute valid show cause notices; however, in the interests of justice the court granted the revenue authorities liberty to initiate de novo proceedings under Section 73 for the relevant fiscal year. The HC directed that the period from issuance of the summaries to the petitioners until service of a certified copy of this judgment on the proper officer be excluded for computing the limitation under Section 73(10) of the Central Act and the corresponding State provision. The petition is disposed of.
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Distributor held liable under Section 171 CGST Act for not passing GST reduction; directed to pay Rs.3,31,879 with 18% interest

Distributor held liable under Section 171 CGST Act for not passing GST reduction; directed to pay Rs.3,31,879 with 18% interestCase-LawsGSTAT held that the respondent (sole proprietor/distributor) contravened section 171, CGST Act by failing to pass on th

Distributor held liable under Section 171 CGST Act for not passing GST reduction; directed to pay Rs.3,31,879 with 18% interest
Case-Laws
GST
AT held that the respondent (sole proprietor/distributor) contravened section 171, CGST Act by failing to pass on the benefit of a GST rate reduction on cosmetic products. The statutory presumption in favour of the investigating authority was not rebutted for lack of cogent, unambiguous evidence, notwithstanding contractual provisions allocating pricing discretion between the distributor and manufacturer. Consequently the respondent is directed to remit Rs. 3,31,879 with interest at 18% p.a. calculated from the date of collection of the excess (1.4.2018-31.12.2018) to the Central/State consumer welfare fund under section 57 within three months, failing which recovery shall be effected by the jurisdictional CGST/SGST Commissioner.
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CBIC extends GST July return filing date till Aug 27 for 5 rain-hit Maha districts

CBIC extends GST July return filing date till Aug 27 for 5 rain-hit Maha districtsGSTDated:- 21-8-2025PTINew Delhi, Aug 21 (PTI) The Central Board of Indirect Taxes and Customs (CBIC) on Thursday said it has extended till August 27 the last date of filing

CBIC extends GST July return filing date till Aug 27 for 5 rain-hit Maha districts
GST
Dated:- 21-8-2025
PTI
New Delhi, Aug 21 (PTI) The Central Board of Indirect Taxes and Customs (CBIC) on Thursday said it has extended till August 27 the last date of filing tax payment form GSTR-3B for July for taxpayers registered in 5 specified districts of Mumbai region.
GSTR-3B is a monthly summary return that registered taxpayers file in a staggered manner between the 20th, 22nd and 24th of

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CBIC extends due date for filing GSTR-3B for July 2025 to 27th August 2025 for GST payers in Mumbai City, Mumbai Suburban, Thane, Raigad and Palghar Districts

CBIC extends due date for filing GSTR-3B for July 2025 to 27th August 2025 for GST payers in Mumbai City, Mumbai Suburban, Thane, Raigad and Palghar DistrictsGSTDated:- 21-8-2025The Central Board of Indirect Taxes and Customs (CBIC) has issued Notificatio

CBIC extends due date for filing GSTR-3B for July 2025 to 27th August 2025 for GST payers in Mumbai City, Mumbai Suburban, Thane, Raigad and Palghar Districts
GST
Dated:- 21-8-2025

The Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 12/2025-Central Tax, dated 20th August, 2025, extending the due date for filing FORM GSTR-3B for the month of July 2025.
Considering the incessant rains and disruption of public life in parts of Mumbai Region, the due

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GoM favours Centre’s GST rejig, opposition states want to see maths

GoM favours Centre’s GST rejig, opposition states want to see mathsGSTDated:- 21-8-2025PTINew Delhi, Aug 21 (PTI) A panel of ministers from different states on Thursday in principle approved the Centre’s proposed sweeping GST reforms through rate cuts, bu

GoM favours Centre's GST rejig, opposition states want to see maths
GST
Dated:- 21-8-2025
PTI
New Delhi, Aug 21 (PTI) A panel of ministers from different states on Thursday in principle approved the Centre's proposed sweeping GST reforms through rate cuts, but some opposition-ruled states wanted to know the revenue loss from the move and how that would be bridged.
The Group of Ministers, headed by Bihar Deputy Chief Minister Samrat Choudhary, discussed the Centre's proposal of reducing the number of slabs under the Goods and Services Tax (GST) to 2 (5 and 18 per cent) from 4 (5, 12, 18, and 28 per cent). The Centre has also proposed a 40 per cent rate for 5-7 select goods.
While the GoM was in favour of rate and slab rejig if

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adesh Finance Minister Suresh Kumar Khanna said all states welcomed the Centre's proposal, saying it is in the interest of the common man. Ultra-luxury goods, including ultra-luxury cars, and sin goods will fall in the 40 per cent tax bracket.
“Some states demand that states should be compensated for revenue loss upon implementation of the new rate structure. The revenue loss will be calculated,” Khanna said.
West Bengal Finance Minister Chandrima Bhattacharya said the Centre's proposal presented before the GoM on rate rationalisation did not include the revenue loss that is going to accrue on account of rate and slab changes.
“We have said we are okay with any rate rationalisation proposal, which is pro-people, but we should also know w

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rationalisation must be balanced by ensuring that the revenues of the states are protected. Otherwise, the welfare schemes meant for poor people, the middle class and infrastructure projects will suffer.
Telangana supports the proposed rate rationalisation as a part of GST reforms, but with a proper compensation mechanism, an official statement issued by the state government said.
The Telangana minister suggested that either the current compensation cess mechanism be continued, or alternatively, the GST rates on sin or luxury goods may be increased to their present levels, and the additional amount so collected may be given to the states.
On Wednesday, a GoM on insurance discussed the Centre's proposal to exempt GST on health and life in

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Stock markets extend winning run to 6th day; Sensex climbs 143 points on buying in ICICI Bank, Reliance

Stock markets extend winning run to 6th day; Sensex climbs 143 points on buying in ICICI Bank, RelianceGSTDated:- 21-8-2025PTIMumbai, Aug 21 (PTI) Stock markets extended the winning run to the sixth consecutive day on Thursday, with benchmark Sensex closi

Stock markets extend winning run to 6th day; Sensex climbs 143 points on buying in ICICI Bank, Reliance
GST
Dated:- 21-8-2025
PTI
Mumbai, Aug 21 (PTI) Stock markets extended the winning run to the sixth consecutive day on Thursday, with benchmark Sensex closing higher by nearly 143 points on buying in blue-chip shares ICICI Bank and Reliance Industries.
The 30-share BSE Sensex climbed 142.87 points or 0.17 per cent to settle at 82,000.71 in a restricted trade. During the day, it rallied 373.33 points or 0.45 per cent to 82,231.17. As many as 14 Sensex shares closed higher, while 16 ended with losses.
The 50-share NSE Nifty rose by 33.20 points or 0.13 per cent to 25,083.75.
Among Sensex firms, Bajaj Finserv, ICICI Bank, Relia

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GoM on rate rationalisation accepts Centre’s proposal of two-slab GST of 5, 18 pc

GoM on rate rationalisation accepts Centre’s proposal of two-slab GST of 5, 18 pcGSTDated:- 21-8-2025PTINew Delhi, Aug 21 (PTI) The GoM of state ministers on GST rate rationalisation on Thursday accepted the Centre’s proposal to move to a two-slab structu

GoM on rate rationalisation accepts Centre's proposal of two-slab GST of 5, 18 pc
GST
Dated:- 21-8-2025
PTI
New Delhi, Aug 21 (PTI) The GoM of state ministers on GST rate rationalisation on Thursday accepted the Centre's proposal to move to a two-slab structure of 5 and 18 per cent.
Bihar Deputy Chief Minister and convenor of rate rationalisation GoM Samrat Choudhary said the six-member state ministerial panel has also accepted the proposal of removing the 12 and 28 per cent slabs.
“Both the proposals of the Centre have been accepted by the GoM on rate rationalisation,” Choudhary told reporters after the meeting of the panel.
Uttar Pradesh Finance Minister Suresh Kumar Khanna said the Centre's proposal also includes levying 4

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Man held over GST credit fraud worth Rs 47.32 crore

Man held over GST credit fraud worth Rs 47.32 croreGSTDated:- 21-8-2025PTIThane, Aug 21 (PTI) A man has been arrested in Maharashtra’s Thane district for his alleged role in a GST (Goods and Services Tax) credit fraud worth Rs 47.32 crore, an official sai

Man held over GST credit fraud worth Rs 47.32 crore
GST
Dated:- 21-8-2025
PTI
Thane, Aug 21 (PTI) A man has been arrested in Maharashtra's Thane district for his alleged role in a GST (Goods and Services Tax) credit fraud worth Rs 47.32 crore, an official said on Thursday.
According to a release by the Thane commissionerate of Central GST, “The case was detected using internally developed intelligence and advanced data analysis tools, which revealed that M/s KSM Enterprises, run by

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GoM on rate rationalisation meets to discuss Centre’s GST rate cut proposal

GoM on rate rationalisation meets to discuss Centre’s GST rate cut proposalGSTDated:- 21-8-2025PTINew Delhi, Aug 21 (PTI) A crucial meeting of the GoM of state finance ministers on GST rate rationalisation began on Thursday as they started deliberation on

GoM on rate rationalisation meets to discuss Centre's GST rate cut proposal
GST
Dated:- 21-8-2025
PTI
New Delhi, Aug 21 (PTI) A crucial meeting of the GoM of state finance ministers on GST rate rationalisation began on Thursday as they started deliberation on the Centre's proposal to reduce tax slabs to 5 and 18 per cent.
The 6-member Group of Ministers (GoM) on rate rationalisation is chaired by Bihar Deputy Chief Minister Samrat Choudhary.
The other members are Uttar Pradesh Finance Minister Suresh Kumar Khanna, Rajasthan Health Minister Gajendra Singh, West Bengal Finance Minister Chandrima Bhattacharya, Karnataka Revenue Minister Krishna Byre Gowda and Kerala Finance Minister K N Balagopal.
The Centre has proposed refo

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Challenge under Section 74 UPGST Act succeeds; genuine Bill-to-Ship-to supply with e-way bill quashes impugned orders

Challenge under Section 74 UPGST Act succeeds; genuine Bill-to-Ship-to supply with e-way bill quashes impugned ordersCase-LawsGSTHC held that the petitioner’s challenge to proceedings under Section 74 of the UPGST Act succeeds and the impugned orders are

Challenge under Section 74 UPGST Act succeeds; genuine Bill-to-Ship-to supply with e-way bill quashes impugned orders
Case-Laws
GST
HC held that the petitioner's challenge to proceedings under Section 74 of the UPGST Act succeeds and the impugned orders are quashed. The court found that on the date of the transaction the supplier possessed valid registration and the supply was effected through a genuine billing channel characterized as a “Bill To Ship To” transaction with an e-way bill and vehicle identification; subsequent cancellation of the supplier's registration cannot retrospectively render the transaction bogus. In absence of any contradictory or adverse material on record to rebut the petitioner's factual pleas, no legal basis existed to sustain reversal of the input tax credit or other punitive measures. Petition allowed.
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Petition dismissed; Section 73 SCN must be contested before assessing authority; ITC denied for invoices without receipt

Petition dismissed; Section 73 SCN must be contested before assessing authority; ITC denied for invoices without receiptCase-LawsGSTThe HC dismissed the petition and upheld the impugned order-in-original dated 28.02.2025 passed by Respondent No.2, conclud

Petition dismissed; Section 73 SCN must be contested before assessing authority; ITC denied for invoices without receipt
Case-Laws
GST
The HC dismissed the petition and upheld the impugned order-in-original dated 28.02.2025 passed by Respondent No.2, concluding that the petitioner unlawfully availed ITC on invoices without receipt of goods/services and that part payments of tax, penalty and interest had been made between 23.11.2021 and 06.01.2024. The court held the DGGI investigation did not constitute commencement of proceedings and emphasized the petitioner's duty to contest the show-cause notice issued under Section 73 before the assessing authority; failure to do so precluded relief. The DGGI's limited conclusion on certain suppliers was without prejudice to further action by jurisdictional officers. Petitioner granted liberty to pursue statutory appellate remedies.
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Delay in appeal condoned; electronic credit ledger can satisfy pre-deposit; provisional bank attachment lifted; appeal remitted.

Delay in appeal condoned; electronic credit ledger can satisfy pre-deposit; provisional bank attachment lifted; appeal remitted.Case-LawsGSTThe HC regularised the appellant’s filing and condoned the delay in instituting the appeal. The matter is remitted

Delay in appeal condoned; electronic credit ledger can satisfy pre-deposit; provisional bank attachment lifted; appeal remitted.
Case-Laws
GST
The HC regularised the appellant's filing and condoned the delay in instituting the appeal. The matter is remitted to the appellate authority for adjudication on merits, with directions to proceed to hearing and dispose of the appeal in accordance with law and principles of natural justice. The court held that the requirement of pre-deposit may be met by debiting the electronic credit ledger where adequate credit exists; corresponding adjustments to electronic cash ledger may be effected as per statutory scheme. The provisional attachment of the appellant's bank account referred to in the impugned memo dated 06.08.2025 is ordered to be lifted forthwith. The appeal is closed.
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Authority upholds electronic credit ledger blocking under Rule 86A; DRC-01 notice; additional Rs.13,00,000 blocked; 50/50 cash-ICL payments ordered

Authority upholds electronic credit ledger blocking under Rule 86A; DRC-01 notice; additional Rs.13,00,000 blocked; 50/50 cash-ICL payments orderedCase-LawsGSTThe HC dismissed the petitioner’s challenge to the respondents’ negative blocking of the electro

Authority upholds electronic credit ledger blocking under Rule 86A; DRC-01 notice; additional Rs.13,00,000 blocked; 50/50 cash-ICL payments ordered
Case-Laws
GST
The HC dismissed the petitioner's challenge to the respondents' negative blocking of the electronic credit ledger for 01.05.2025-31.05.2025, finding the impugned action authorised under Rule 86A and by a senior officer in the hierarchy despite the petitioner's reliance on the 02.11.2021 circular. The Court held the State Tax Officer had jurisdiction to issue the Form GST DRC-01 show-cause notice and to precipitate ledger blocking. Having noted prior blocking of Rs. 87,86,041, the HC directed respondents to block an additional Rs. 13,00,000 and ordered the petitioner to discharge future tax liabilities 50% in cash and 50% from the electronic credit ledger for one year or until the final order on the DRC-01 notice. Petition disposed.
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